ITAT Jabalpur Judgments — January 2025

The Tribunal held that both lower authorities failed to provide adequate opportunity to the assessee. The Tribunal observed that the material placed by the assessee was not considered by the lower authorities. Therefore, the Tribunal set aside the impugned orders.

The ITAT held that the CIT(A) wrongly applied Section 249(4)(b) because the assessee, being an agriculturist with no taxable income, was not liable to pay advance tax. The tribunal relied on the decision in Vikas Hooda vs. ITO.